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FOREST SERVICE HANDBOOK
NATIONAL HEADQUARTERS (WO)
WASHINGTON, DC
FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS,
AND ACCOUNTING
Amendment No.: 2409.19-2011-1
Effective Date: March 2, 2011
Duration: This amendment is effective until superseded or removed.
Approved: JAMES M. PEÑA
Associate Deputy Chief, NFS
Date Approved: 02/25/2011
Posting Instructions: Amendments are numbered consecutively by handbook number and
calendar year. Post by document; remove the entire document and replace it with this
amendment. Retain this transmittal as the first page(s) of this document. The last amendment to
this handbook was 2409.19-2010-3 to 2409.19_10.
New Document
2409.19_40
32 Pages
Superseded Document(s) by
Issuance Number and
Effective Date
Digest:
40 - Establishes a new chapter 40, “Brush Disposal Fund Collections, Costs, and Accounting”
and sets forth direction. Makes substantive editorial changes, recodes, clarifies, and adds new
direction for brush disposal fund collections, costs and accounting formerly found in
FSH 2409.18, sections 52.01 - 52.03 and 52.21 - 52.27.
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
Table of Contents
40.1 - Authority........................................................................................................................... 3
40.2 - Objective........................................................................................................................... 3
40.3 - Policy ................................................................................................................................ 3
40.4 - Responsibility ................................................................................................................... 3
40.41 - Chief ........................................................................................................................... 3
40.42 - Washington Office, Director of Forest Management ................................................. 4
40.43 - Washington Office, Other Resource Staff Directors .................................................. 4
40.44 - Albuquerque Service Center, Timber Sales Accounting Staff ................................... 4
40.45 - Albuquerque Service Center, Director of Program and Budget Analysis .................. 5
40.46 - Regional Foresters ...................................................................................................... 5
40.47 - Forest Supervisors ...................................................................................................... 6
40.48 - District Rangers .......................................................................................................... 7
41 - BRUSH DISPOSAL FUND ...................................................................................... 8
42 - COLLECTION OF FUNDS ...................................................................................... 8
42.1 - Associated Costs and Collections ..................................................................................... 8
42.11 - BD Plan Project Unit Cost and Inflation .................................................................... 8
42.12 - Program Support Cost................................................................................................. 8
42.12a - Program Support Content ......................................................................................... 8
42.12b - Program Support Deposits ........................................................................................ 9
42.2 - Documenting Brush Disposal Treatment and BD Collection Plan .................................. 9
42.21 - Form FS-2400-62 ..................................................................................................... 10
42.22 - Narrative Statement .................................................................................................. 13
42.22a - Cost Computations .................................................................................................. 15
42.22b - Inflation Rate .......................................................................................................... 15
42.22c - Program Support Costs ........................................................................................... 15
42.23 - Brush Disposal Treatment Plan Map ........................................................................ 16
43 - ACCOUNTING TECHNIQUES .............................................................................. 16
43.1 - BD Pool and Tracking of BD Funds .............................................................................. 16
43.2 - Annual Review and Report of the BD Balance .............................................................. 16
43.21 - Unit Review Requirements ....................................................................................... 16
43.22 - Brush Disposal Fund Balance Analysis .................................................................... 17
43.23 - Format for Annual BD Balance Review ................................................................... 18
43.24 - Format for BD Plan Profile, Part A and B ................................................................ 27
43.3 - Project Tracking ............................................................................................................. 32
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
Prepare Brush Disposal (BD) treatment plans and any supporting documents in accordance with
the Forest plan standards and guidelines and environmental analysis applicable to the sale area.
Expect the purchaser to assume responsibility only for the disposal of slash or other debris from
the purchaser’s operation. Encourage the purchaser to perform as much of the disposal work as
possible, to the extent practical and feasible.
40.1 - Authority
The Brush Disposal Act of August 11, 1916, as amended (16 U.S.C. 490) and the Granger-Thye
Act of April 24, 1950 (16 U.S.C. 490, 504a, 555, 557, 571c, 572, 579, 580c-l, 581i-l), require
that a purchaser of National Forest timber make deposits to the United States for the estimated
cost of disposing of brush and other debris resulting from the purchaser’s cutting operations.
40.2 - Objective
The objective of the BD Program is to dispose of unwanted slash or other debris created by
timber purchaser operations on timber sale contracts, stewardship contracts (FSH 2409.19,
chapter 60) and permits, not disposed of by the purchaser, through the efficient collection and
use of brush disposal funds. Refer to chapter 60 of this handbook for direction regarding BD
funds and stewardship contracts.
40.3 - Policy
1. Timber sale contracting officers manage the BD Program through the timber sale
contract or permit such that the timber sale purchaser assumes primary responsibility for
accomplishing necessary BD work (FSH 2409.15). For example, if the Forest Service
must accomplish fuels treatment because the purchaser lacks adequate expertise in fuels
reduction treatments or cannot accomplish the treatments within critical time
requirements, the contract must require the timber sale purchaser to cover the cost of
brush disposal.
2. Brush disposal activities must be consistent with direction established in forest land
and resource management plans, identified in environmental documents developed in
accordance with the National Environmental Policy Act of 1969 (NEPA) requirements
(FSM 1950 and FSH 1909.15), and included in an approved BD treatment plan or
contract provision for BD work to be accomplished by the purchaser.
40.4 - Responsibility
40.41 - Chief
The Chief reserves the authority to:
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
1. Set a minimum rate for the deposit to the National Forest Fund in any sale, except on
qualified salvage sales.
2. Determine when excess BD funds may be retained rather than returned to the U.S.
Treasury.
40.42 - Washington Office, Director of Forest Management
It is the responsibility of the Washington Office Director of Forest Management to:
1. Coordinate and manage the BD Program.
2. Provide, by November 15 of each year, the national program support collection rate
and inflation factor to the regions to use in the development and revision of BD plans.
3. Provide technical assistance and advice to the Deputy Chief for the National Forest
System (NFS), regional foresters, forest supervisors, district rangers, and resource
specialists.
4. Review excess collection transfers and returns to the U.S. Treasury in cooperation
with the Albuquerque Service Center (ASC) and Program and Budget Analysis staffs
annually.
5. Conduct integrated periodic trust fund reviews in coordination with other resource,
budget, and financial management staffs.
40.43 - Washington Office, Other Resource Staff Directors
It is the responsibility of the Washington Office, Directors of Range Management; Recreation,
Cultural Resources, and Wilderness Management; Watershed and Air Management; and
Wildlife, Fish, and Rare Plants to:
1. Assist the Director of Forest Management in the coordination and management of the
BD program.
2. Provide technical advice to the Deputy Chief for NFS, regional foresters, forest
supervisors, district rangers, and resource specialists concerning the BD program for
resource activities.
40.44 - Albuquerque Service Center, Timber Sales Accounting Staff
It is the responsibility of the ASC, Timber Sales Accounting staff to:
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
1. Provide technical advice on appropriation use and accounting to the Deputy Chiefs for
Operations and NFS, regional foresters, forest supervisors, district rangers, and resource
specialists concerning the BD program for resource activities.
2. Conduct reviews and appraisals of fiscal and accounting operations of the BD
program. These reviews can be part of general financial reviews or done in coordination
with trust fund reviews performed by the forest management staff (section 40.41b).
3. Transfer excess BD balances to the U.S. Treasury by June 30 annually.
4. Review excess collection transfers and returns to the U.S. Treasury in cooperation
with the Forest Management and Program and Budget Analysis staffs yearly.
5. Participate in Washington Office trust fund reviews.
40.45 - Albuquerque Service Center, Director of Program and Budget Analysis
It is the responsibility of the Director of Program and Budget Analysis to:
1. Review excess collection transfers and returns to the Treasury in cooperation with the
Financial and Accounting Operations and Forest Management Staffs annually.
2. Participate in Washington Office trust fund reviews, to the extent possible.
3. Provide apportionment authority for obligating BD funds.
40.46 - Regional Foresters
It is the responsibility of each regional forester to:
1. Advise forest supervisors on resolution of questions concerning the appropriate use of
BD funds.
2. Delegate oversight management responsibility of the BD programs to a regional staff
director.
3. Establish supplemental direction for the forest supervisors' annual reviews of the BD
balance, where appropriate, to determine if reported financial information is reasonable
and consistent with experienced workloads and experienced costs, and follow up on any
identified discrepancies (sec. 43.21).
4. Comply with agency regulations to ensure that regional obligations stay within budget
authorities.
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
5. Establish regional direction for the development and use of BD plans. Form FS-240062 is the only Brush Disposal Treatment Plan form approved for use. This form is
produced by Forest Service Activity Tracking System (FACTS).
6. Establish specific guidelines as to when BD funds may be spent after three years, but
not more than five years, from sale closure or contract termination, whichever occurs
first.
7. Approve requests to spend BD funds more than three years after sale closure or
contract termination, whichever occurs first. However, extension requests cannot be
longer than five years from sale closure or contract termination, whichever occurs first.
The authority to grant extensions based upon the established guidelines may be
redelegated in writing to an appropriate line officer.
8. Review forest reports of BD balances.
9. Perform an annual review of the BD balance by December 15 of each year. Transfer
all excess BD funds to the Washington Office by March 15 of each year. Develop a
system for monitoring and ensuring that excess funds are transferred to the Washington
Office in accordance with section 43.22.
10. Determine if the annual BD balance analysis will be performed by proclaimed or
administrative forest. There is no requirement to perform this analysis below the
administrative forest level. However, the regional forester, may require that the annual
balance analysis be performed by proclaimed forest to meet local needs or for ease of
reporting. This requirement must be made in writing and applies to every forest in the
region.
11. Review the BD program on forests within the region periodically. These reviews can
be performed as part of reviews involving other trust funds or as part of financial
management and/or budget reviews.
40.47 - Forest Supervisors
It is the responsibility of the forest supervisor to:
1. Develop BD treatment plans for timber sales in accordance with land and resource
management plan objectives.
2. Approve BD plans within their delegated authority. This authority may be redelegated
in writing to the district ranger.
3. Ensure that BD balances are reviewed every year. This review must include the
following:
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
a. Sufficient funds to do the work planned;
b. Identify unused BD deposits; and
c. Report findings of this review to the regional forester (sec. 43.2).
4. Ensure that BD plans within their authority are properly completed and included in the
appropriate timber sale plan at Gate 4. Contracting officers are responsible for collecting
funds in accordance with approved BD plans.
5. Apply new and revised (sec. 43.21) BD Plans to current National Collection Rate for
Program Support provided by the Washington Office.
6. Ensure that Unit Costs (see 42.22a, ex. 01) include other forest direct project costs (all
forest costs except Cost Pools).
7. Before approval, verify that BD plans and revisions contain form FS-2400-62, a
narrative statement supporting each project, and a BD plan map (sec. 42.23).
40.48 - District Rangers
It is the responsibility of the district ranger to:
1. Develop BD plans for timber sales in accordance with land and resource management
plan objectives and relevant NEPA documents.
2. Approve BD plans (FSM 2404.28) if authority was delegated by the forest supervisor.
3. Ensure BD projects listed in BD plans are clearly related to needs identified in NEPA
documentation and the effects of such projects were appropriately analyzed and
disclosed.
4. Before approval, verify that BD plans and revisions contain form FS-2400-62, a
narrative statement supporting each project, and a BD plan map (sec. 42.23) inclusive to
the appropriate timber sale contract.
5. Consult with the forest supervisor to resolve any questions of appropriate use of BD
funds.
6. Ensure that BD plans within their authority are properly completed and included in the
appropriate timber sale plan at Gate 4. Contracting officers are responsible for collecting
funds in accordance with approved BD plans.
7. Provide forest supervisor with documentation that shows an annual review of
remaining BD funds needed for each timber sale conducted (sec. 43.2).
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
8. Apply new and revised (sec. 43.21) BD Plans to current National Collection Rate for
Program Support provided by the Washington Office.
9. Ensure that Unit Costs (see 42.22a, ex. 01) include other forest direct project costs (all
Forest costs except Cost Pools).
41 - BRUSH DISPOSAL FUND
Brush Disposal costs reflect an appraisal estimate which is shown on the timber sale appraisal
(FSH 2409.18, sec. 45 and FSH 6509.11g, sec. 62). Refer to FSM 2436.1 for requirements.
42 - COLLECTION OF FUNDS
42.1 - Associated Costs and Collections
The money available for financing BD projects are required deposits paid by the purchaser per
approved BD plan shown in the timber sale contract. Collect BD funds during the life of the
contract for approved work within the respective sale area boundary. Unless approved by the
appropriate line officer (sec. 40.42a), expenditures must occur within 3 years of sale closure or
contract termination, whichever occurs first. Collect only the money needed for projects
identified in the BD plan and approved by the line officer (sec. 40.4).
There are two cost categories to consider when preparing a BD plan: project unit cost and
program support cost.
42.11 - BD Plan Project Unit Cost and Inflation
Collect sufficient BD funds to cover all BD plan project costs on the Forest (sec. 42.22a). These
direct costs usually occur at the district level and may be readily identified with a particular
project or activity on-the-ground. For example, direct costs include such things as the cost of
supplies and materials, contracts, contract supervision, equipment use, replacement, or repair,
smoke management fees and training, travel, salary and benefits for project personnel. In
addition unit costs (which are the basis for cost per unit, column 12 on the FS 2400-62) must
include all other direct costs on the Forest. These costs will include expenses associated with
employees working directly with the BD program and employees involved in coordinating,
directing, or overseeing the program. In effect, unit costs will include all BD costs on the Forest
that are not paid out of cost pools (sec. 42.12a). Adjust unit costs by the expected rate of
inflation from the date the BD plan is prepared to the planned year of accomplishment.
42.12 - Program Support Cost
42.12a - Program Support Content
Collect sufficient BD funds to cover all program Support Costs. Program support costs are
expenses that may not be readily identified with a specific project or activity and which include:
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
1. Forest cost pools. Line management, business administration, public affairs, civil
rights, and other common services, such as rents, computers, utilities, and
communications as described in FSH 1909.13, chapter 40.
2. All regional office BD support costs, office cost pools, office direct costs such as
program management, fuels planner, and the associated costs of those positions.
3. All Washington Office BD support costs, cost pools, direct costs such as program
management, fuels planner, and the associated costs of those positions.
The National Collection Rate for program support will be provided annually by the Washington
Office and will include the above costs. The rate will be provided by November 15 of each year.
This will provide time to prepare new BD plans and revision of open sales.
The National Collection Rate for program suppport does not include unemployement
compensation (UCI), workman’s compensation (OWCP), and facilities assessments (CP09) at
the forest and regional levels. Program support costs also do not include direct program costs at
the forest level. Cash for these costs must still be collected on the trust fund plans. If regional
offices are incurring direct costs or OWCP/UCI/CP09 assessments due to centralized or zone
program management, or other zone organizations are incurring costs related to forest program
delivery, then those costs must also be collected from the forests as they are not financed by the
national program support rates. Forests can collect for the costs not included in the National
Collection Rate for program support through a forest collection rate orinclude them in the forest
unit cost.
42.12b - Program Support Deposits
Program support deposits and funds collected must be deposited into the national program
support account on a periodic basis. This process is automated in Timber Sales Accounting
(TSA) and done on a monthly basis. The national program support account is maintained in
region 15, unit 08.
42.2 - Documenting Brush Disposal Treatment and BD Collection Plan
Prepare Brush Disposal Treatment Plans (FS-2400-62) and any supporting documents in
accordance with the forest plan standards and guidelines and environmental analysis applicable
to the sale area. Expect the purchaser to assume responsibility only for the disposal of slash and
debris resulting from the purchaser’s operation.
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
42.21 - Form FS-2400-62
Document BD projects on form FS-2400-62, Brush Disposal Treatment Plan, to create
complete, self-supporting project documentation, maintain as one file: a copy of the approved
plan, the narrative documents, and the sale area brush disposal plan maps in the sale contract
folder.
List all treatments that have been approved by the delegated line officer authorized to approve
the BD plan for the sale. Adjust project treatment cost per unit of work for the expected rate of
inflation to the estimated year of accomplishment. Form FS-2400-62 should include only work
to be accomplished with BD funds rather than any similar work using appropriated funds.
Exhibit 01 is an example of a completed form FS-2400-62. Exhibit 02 is the instructions for
completing the form. The FS-2400-62 is created by FACTS.
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
42.21 – Exhibit 01
Brush Disposal Treatment Plan
USDA – Forest Service
FS-2400-62 (08/2009)
BR US H DI S PO S AL
T RE AT M E NT P L AN
(Ref. FSH 2409.19)
1. Forest
2. District/Unit
Place
3. Sale Name
Sun
4. Award Date
Round
5. Compartments
or GIS Reference
6. Type of Plan
Original
7. Purchaser
8. Contract No.
Revision #
9. List of Projects
10. Work
Activity Code
11. Unit
of Work
12. Cost
Per Unit
13. No.
of Units
14. Cost
Fuel Inventory
1100
Acre
1.10
246
271
Burn Plan - Fuels
1101
Each
220.00
10
2200
Underburn – Low Intensity
1113
Acre
27.30
121
3303
Jackpot Burning
1112
Acre
40.26
15
604
Broadcast Burning
1111
Acre
42.01
55
2311
Fireline Construction - Hand
15. Total Project Cost
1140
Miles
23100.00
0.1
2310
10999
16. National Program Support Cost (line 15 multiplied by National Program Support Rate (35.7%))
3927
17. Total Cost of Funded Work (Sum of line 15 and 16)
(Required Bid Deposit Amount)
18. Remarks:
The national collection rate for program support is 35.7%. The forest collection rate is 10%. The inflation rate is 3%.
19. Signature (Prepared by)
Title
20. Signature (Recommended by)
Title
21. Signature (Approved by)
Title
14926
Date
Fuel Planner
10/1/2005
Date
District Ranger
10/12/2005
Date
Forest Supervisor
10/26/2005
WO AMENDMENT 2409.19-2011-x
EFFECTIVE DATE: mm/dd/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
42.21 – Exhibit 02
Instructions for Completing Form FS-2400-62
Brush Disposal Treatment Plan
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
Forest – National Forest name.
District or Unit – District or Unit name.
Sale Name – Name of sale.
Award Date – Contract award date (fill in after the sale is awarded).
Compartments or GIS Reference – Geographic reference of sale location.
Type of Plan – An “X” is used to designate if the plan is the original or a revision. If a
revision, the revision number is listed.
Purchaser – Name of the timber sale purchaser (fill in after the sale is awarded).
Contract Number – Contract number (fill in after the sale is awarded).
List of Projects – Each type of project to be implemented.
Work Activity Code – FACTS work activity code.
Unit of Work – Applicable units of work, such as acres or miles.
Cost Per Unit – From local experience, cost guides, or other supportable values. Adjust
for the expected rate of inflation to date of planned accomplishment. See 42.221
Exhibit 01.
Number of Units – The total number of units proposed for treatment by collected BD
funds for this sale.
Cost – The total BD fund cost for the work activity. (Item 12 times Item 13)
Total Project Cost – The sum of 14.
National Program Support Cost – Line 15 multiplied by the National Collection rate for
Program Support.
Total Cost of Work – The sum of 15 and 16. This is the amount of the required deposit
by the purchaser.
Remarks – Used for any appropriate explanations such as collection rates.
Prepared By – The signature of the individual who prepared the BD plan.
Recommended By – The signature of the District Ranger unless the District Ranger is
the approving officer (line 21), in which case, this line should be signed by the
appropriate staff officer.
Approved By – The signature of the delegated line officer.
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
42.22 - Narrative Statement
Prepare a narrative statement for each project in the BD Treatment Plan. Include all of the
NEPA approved BD activities, treatment objectives, justification for the treatment, and cost
computations in the narrative. In addition, reference project silvicultural prescriptions and other
integrated resource plans.
Reference the parent NEPA document(s) authorizing each activity as well as the source of the
collection and inflation rates used.
List in narrative statements the specific timber sale units, location, or harvest area where each
approved BD treatment is proposed.
Exhibit 01 shows an example of a narrative statement for form FS-2400-62.
42.22 - Exhibit 01
Narrative Statement for Form FS-2400-62
Round Sale
Brush Disposal Treatment Plan
All work identified in this Brush Disposal Treatment Plan is included in the NEPA documentation for the Round
Timber Sale, which is on file at the Sun Ranger District office. The BD plan incorporates a 35.7.5% national
collection rate for program support and 3% inflation rate per the October 15, 2007, 2430/2470/6510/6520/6550 letter
from the WO.
The forest collection rate is 10% per the November 1, 2007, 2430/2470/6510/6520/6550 letter from the SO.
1. Fuels Inventory
Conduct post-harvest fuels inventories on Units 1, 2, 3, 4, 5, 6, 7, 8, 9, and 10 (total of 246 acres) for the preparation
of the Burn Plan for each unit requiring prescribed burning in accordance with the silvicultural prescription and the
BD Plan.
$1/acre x 1.10 (10% forest collection rate) x 246 acres = $271
2. Burn Plan - Fuels
Prepare Burn Plans for each unit requiring prescribed burning as part of the silvicultural prescription and BD Plan.
There are 10 units for this sale requiring burning plans (Units 1, 2, 3, 4, 5, 6, 7, 8, 9, and 10)
$200/plan x 1,10 (10% forest collection rate) x 10 plans = $2200
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
42.22 - Exhibit 01--Continued
3. Underburn
Underburn unit 1, 5, 7, and 10 (121 acres, HSH) to reduce fuels hazard and for site preparation. Site preparation
costs are covered under K-V and are included in the SAI Plan. The cost split between BD and K-V is 30/70.
The current cost for underburning is $78/ac with an expected accomplishment within 2 years
$78.00 x 1.03 x 1.03 x 1.10 (10% forest collection rate) = $91.03
BD’s portion = $91.03 x .30 = $27.30
$27.30/acre x 121 acres = $3,303
4. Jackpot Burning
Jackpot Burn unit 8 (15 acres, HTH) to reduce fuels hazard and site preparation for natural regeneration. Site
preparation costs are covered under K-V and are included in the SAI Plan. The cost split between BD and K-V is
30/70.
The current cost for Jackpot burning is $115/ac with an expected accomplishment within 2 years
$115.00 x 1.03 x 1.03 x 1.10 (10% forest collection rate) = $134.20
BD’s portion = $126.25 x .30 = $40.26
$40.26/acre x 15 acres = $604
5. Broadcast Burning
Broadcast burn units 2 and 3 (55 acres, HCC) to reduce fuels hazard and for site preparation. Site preparation costs
are covered under K-V and are included in the SAI Plan.
The current cost for broadcast burning is $120/ac with an expected accomplishment within 2 years
$120.00 x 1.03 x 1.03 x 1.10 (10% forest collection rate) = $140.03
BD’s portion = $140.03 x .30 = $42.01
$42.01/acre x 55 acres = $2,311
6. Fireline - Hand
Unit 6 requires 0.1 mile of fireline construction to protect the riparian area along Clear Creek. See the Round EA on
page 7 for more details.
$21,000/mile x 1.10 (10% forest collection rate) x 0.1 mile = $2,310
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
42.22a - Cost Computations
There are two components of the cost per unit (column 12 of form FS-2400-62). The first
component is planned project treatment cost. The second component is adjustments due to
projected inflation. Forests also, need to collect for forest-level program management, UCI,
OWCP, facilities assessments at the supervisory office, and regional office as well as any
regional office assessments or costs due to centralized or zone program management or other
zone organizations which are incurring costs related to forest program delivery (see ch. 90). The
BD plan narrative should include the project costs for individual treatment in current dollars and
units of work as shown in exhibit 01.
Computations of project treatment costs should show, for example, all costs for supplies,
materials, equipment use, travel, salary and benefits of project personnel and contracts. Base
these costs on standard rates, a running 3-year average, or local experience.
42.22a – Exhibit 01
Calculating Cost Per Unit
Planned
Treatment
Jackpot
Burning
Project
Treatment Cost
Inflation Rate
(for year
treatment
occurs)
Subtotal,
cost per Unit
(a x b)
Forest
Collection
Rate
(c x 10%)
Cost per
Unit
(c + d)
(a)
(b)
(c)
(d)
(e)
1.0609
$122.00/acre
$12.20
$134.20/acre
$115/acre
The values calculated in column (e), above, for each planned treatment, are used in cost per unit,
column 12 of FS 2400-62, Brush Disposal Treatment Plan.
42.22b - Inflation Rate
Adjust estimated project treatment costs by the expected rate of inflation to the estimated year of
accomplishment. The Washington Office will provide the inflation rate to use in FACTS.
Document an estimated year of accomplishment for each treatment. If there is a contract
modification and there is an opportunity to revise the BD plan, use the most recently published
inflation rate.
42.22c - Program Support Costs
Document in the narrative the national collection rate for program support used on line 16 of FS
2400-62, Brush Disposal Treatment Plan.
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
42.23 - Brush Disposal Treatment Plan Map
A BD treatment map must be included, along with the narrative statement, which clearly shows
the sale area boundary and the specific location and extent of each BD project relative to the sale
area boundary. Include additional diagrams or descriptions as needed.
43 - ACCOUNTING TECHNIQUES
43.1 - BD Pool and Tracking of BD Funds
The pooling of BD funds provides funding flexibility and allows for reasonable overruns and
underruns of expenditures for the funded items listed on BD treatment plans. Consider the
following requirements when using BD funds.
1. Finance only work approved in a BD treatment plan.
2. Do not collect BD funds on one sale area to use for unfunded work on another sale
area.
3. Collect at least one payment for material cut on scaled sales, (or in the case of
payment unit sales, for one unit reported cut on the statement of account), before
spending BD money on a sale area. Once the first payment is received, money may be
used from the BD pool to finance an immediate, eligible need identified in the BD
Treatment Plan.
4. Use BD funds only to remove fuels created by a sale activity.
5. Prohibit use of funds from the BD pool unless there is reasonable certainty that the
funds will be restored to the BD pool by the end of the sale harvest activity.
43.2 - Annual Review and Report of the BD Balance
The purpose of annual review of the BD fund balance is to:
1. Determine an estimate of the projected balance of the BD pool and its adequacy to
finance funded BD work, and
2. Identify any excess BD deposits that may be returned to the Washington Office for
consideration of return to Treasury.
43.21 - Unit Review Requirements
1. District Review. District rangers shall review each BD treatment plan annually. The
purpose of the review is to:
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DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
a. Verify the current need and estimated costs for the remaining BD work.
b. Verify the correct amount of deposits needed to fund BD projects (form
FS-2400-62, Brush Disposal treatment plan, line 17) and that all values reflect Forest
Management Staff and Financial and Accounting Operations changes, resulting from
contract defaults, contract modifications, or other causes.
c. Determine the total monetary value of the work remaining to be accomplished by
September 30, using the values from each BD treatment plan. Report this total to the
Forest Supervisor for the annual analysis of BD fund balances.
2. Forest Review. Evaluate and update annually the approved, but uncompleted, work
activities and associated costs proposed on each BD treatment plan for all sold timber
sales for planning purposes only. Updates on BD deposits may occur only through a
contract modification made as a result of changed conditions, such as timber sale contract
modifications. Forests must develop estimates of realistic costs for the different types of
work performed under the BD treatment plan. Document the information sources and
assumptions used to develop the cost estimates at least once a year. Project the fiscal
year-end BD fund balance to determine the availability of sufficient funds to accomplish
the uncompleted work.
3. Regional Review. Regional office staffs in charge of forest management, fire
management, and budget shall review forest BD balance sheets and supporting data to
determine if the reported financial and unit cost information is reasonable and accurate.
The ASC should also be consulted during this review, if needed.
43.22 - Brush Disposal Fund Balance Analysis
1. Reporting Period. Each forest and region must calculate the balance of Brush
Disposal (BD) funds remaining at the end of the fiscal year (September 30).
2. Analysis. Compare the estimated cost of the remaining planned BD work with the
projected available balance in the applicable fund account. Determine the estimated cost
of the remaining work that is eligible to be performed using BD funds.
a. Documentation. Use forms FS-2400-63 (forest level) and FS-2400-70 (regional
level). These forms are available via the internet from the Forest Service’s forms
page.
b. Projected Surplus Funds. Do not transfer a projected surplus of less than $1,000 to
the Washington Office prior to determining the results of the subsequent fiscal year
analysis, unless all timber sales involved are closed and the slash treatment has been
completed. Transfer a projected surplus of $1,000 or more to the Washington Office.
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
c. Projected Deficiency. Reschedule part of the work or reprogram a portion of the
lower priority work for accomplishment with appropriated funds if a deficiency is
projected and the forest supervisor advises use of appropriated funds. Inventories of
work must be revised accordingly if changes are made in the BD program or plan.
3. Report Due Dates.
a. National Forests. Established by each region.
b. Regional Offices. Reports to the Washington Office are due by December 15 of
each year. Regional reports must include a list of excess BD balances, by forest.
c. Washington Office. The Forest Management Staff, in coordination with the
Budget staff and ASC, must review the regional reports by January 31 of each year.
43.23 - Format for Annual BD Balance Review
Each forest must annually provide a BD Fund Balance Analysis (form FS-2400-63). The
balance computed should be positive or close to zero. Negative figures indicate a need to reduce
existing BD plans and recomputed a new balance before submitting the final report to the
regional and Washington Offices. Forest-level and regional summaries (FS-2400-70) of the BD
balance reports and documentation of the regional office review are due in the Washington
Office by December 15 of each year. The regional summary must include any BD funds held in
the regional office. The regional summary must be footnoted with the amount held in the
regional office and the reason the funds are being held there. Revisions made after September 30
may necessitate manual changes to ATSA reports. A negative balance may occur for several
reasons; for example:
1. Work that was not funded on the BD treatment plan was financed incorrectly with BD
funds.
2. Cost of work left to be accomplished is higher than originally estimated.
3. The sale under cuts (less volume is harvested than originally estimated).
Funds must not be transferred between sales to resolve negative balances. Resolving negative
balances may involve removing work from the affected BD treatment plan that would otherwise
be funded. Because these are deposits from the timber sale purchaser and were established at the
time of award, the collection amount cannot be increased to cover negative balances.
Exhibit 01 displays form FS-2400-63; exhibit 02 provides instruction for completing form
FS-2400-63; exhibit 03 displays form FS-2400-70; and exhibit 04 provides instruction for
completing form FS-2400-70.
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
43.23 – Exhibit 01
Form FS-2400-63
Ref FSH 2409.19
USDA Forest Service
FS-2400-63 (12/2010)
FOREST BRUSH DISPOSAL FUND BALANCE ANALYSIS
(thousands of dollars)
Place
National Forest
1. Projected Cash Balance as of 9/30 from cash balance statement
2. National Collection Rate for Program Support (as a decimal)
3. Add any known collections (accrued earnings) through September
of the prior fiscal year not yet shown on line 1
4. Portion of September collections that are not Program Support Line
3 divided by (1 plus National Collection Rate for Program Support)
5. Total Unobligated Cash for Projects as of 9/30 (Line 1 + 4).
6. Add projected remaining BD cash collections for sales under
contract as of 9/30 of the prior fiscal year:
6a. The sum of BD funds yet to be collected on all sales under
contract.
6b. Collections that are not for Program Support (Line 6a divided
by (1 plus National Collection Rate for Program Support))
7. Total cash available for remaining funded work (Line 5 + 6b)
8. Total remaining funded BD work needs, from FS-2400-62
(line 15). Do not include unfunded work in this analysis. Do not
include program support.
8a. Closed Sales
8b. Open Sales
8c. Total remaining funded work (8a + 8b)
9. Projected cash balance after performing all remaining funded BD
work (Line 7 minus Line 8c).
FY 2008
$ 1,000
$ 0.357
$ 100
$
74
$ 1,074
$
800
$
590
$ 1,664
$ 1,000
$ 500
$ 1,500
$ 164
NOTE: Transfer only the excess on line 9 that is less than or equal
to monies actually collected and on hand (Line 5).
10. Excess cash to be transferred.
$
164
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
43.23 – Exhibit 01--Continued
I CERTIFY THAT THE CASH BALANCE SHOWN ON LINE 9 IS AN ACCURATE
STATEMENT OF CASH BALANCE FOR THIS NATIONAL FOREST, AND THAT THE
BALANCE IN EXCESS OF BD NEEDS SHALL BE REPORTED TO THE REGIONAL
OFFICE FOR TRANSFER TO THE WASHINGTON OFFICE FOR EVALUATION OF
TRANSFER TO THE TREASURY.
____________________________________
FOREST SUPERVISOR
___________________
DATE
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
43.23 - Exhibit 02
Instructions for completing Forms FS-2400-63
INSTRUCTIONS FOR FOREST BRUSH DISPOSAL FUND BALANCE ANALYIS
The following numbered instructions correspond to the item number of the Forest BD Fund
Balance Analysis. Refer to the annual trust fund balance analysis call letter sent by the WO for
source reports for several of the lines on the report. If the RO has funds in their accounts they
should fill out a balance analysis sheet for the RO and submit it to the WO along with the Forest
reports. All dollar values shall be in thousands of dollars.
1. Enter projected cash balance from 9/30 prior fiscal year’s cash balance statement.
Document any differences between what appears on the source report and the amount
entered on this line. You must complete a BD balance sheet for each Forest. If a Forest
is performing the balance analysis by proclaimed unit and the Forest has more than one
reporting category such as 969 which in most cases depicts negative balances from old
cost pools/indirect/program support charges, units must prorate these balances among
your corresponding proclaimed units based on either current expenditures or balances,
unless the unit knows to which proclaimed unit those charges belong to.
2. Enter the national collection rate for program support as a decimal that was in effect
during the month of September.
3. Enter any known collections through September 30 of the prior fiscal year that are not
included in line 1.
4. Enter that portion of the collections on 3 that are not National Program Support. The
following formula should be used to calculate Line 4:
Line 3 divided by (1 plus national collection rate for program support).
5. Enter the sum of lines 1 and 4. This represents the maximum amount that may be
returned to the WO for consideration for transfer to the U.S. Treasury.
6. Enter an estimate of the projected BD cash collections for sales under contract as of
September 30 of the prior fiscal year.
6a. Enter the sum of BD funds yet to be collected on all sales under contract as of 9/30 of
the prior fiscal year. These projected collections must reflect actual anticipated
collections.
6b. Portion of collections on Line 6a that are not for National Program Support. The
following formula should be used to calculate Line 6b:
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
43.23 - Exhibit 02--Continued
Line 6a divided by (1 plus naational collection rate for program support). Use the
national collection rate for the current fiscal year and not the national collection rate that
was in effect for the fiscal year shown at the top of the form.
7. Enter the sum of lines 5 and 6b.
8. Enter funding needs to accomplish remaining funded work. This figure is the
summary of uncompleted funded work determined individually for each active BD plan.
Do not include unfunded work in this analysis. Do not include national program
support. See chapter 90 of FSH 2409.19 for details on what is and is not included in
the national collection rate for program support. Forests need to ensure they collect
sufficient funds to cover all costs not included in the national collection rate for
program support.
8a. All appropriate activities on closed sales.
8b. All appropriate activities on open sales.
8c. Sum of 8a and 8b. This should be the same as the sum of the remaining work to be
done on projects that are included on line 15 of FS-2400-62, adjusted by the forest-wide
collection rate (if applicable).
9. Enter the projected cash balance of the national forest’s BD pool. Subtract the entry
on line 8c from line 7. This line must be equal to or greater than zero. If this line is less
than zero then the remaining BD funded work on open and/or closed sales must be
changed until this line is equal to or greater than zero. Alternative funding sources will
have to be found to perform the work of which the funding source was changed.
10. Enter the amount from Line 9 or Line 5 whichever is smaller. This represents the
excess cash available for transfer to the Washington Office. The appropriate line officer
shall certify the cash balance analysis.
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
43.23 - Exhibit 03
Form FS-2400-70
Ref. FSH 2409.19
USDA Forest Service
FS-2400-70(08/2009)
REGIONAL BRUSH DISPOSAL FUND BALANCE ANALYSIS
(thousands of dollars)
(see instructions for all lines)
Central
Region
1. Projected Cash Balance as of 9/30 from cash balance statement
2. National Collection Rate for Program Support (as a decimal)
3. Add any known collections (accrued earnings) through September
of the prior fiscal year not yet shown on line 1
4. Portion of September collections that are not Program Support Line
3 divided by (1 plus National Collection Rate for Program Support)
5. Total Unobligated Cash for Projects as of 9/30 (Line 1 + 4).
6. Add projected remaining BD cash collections for sales under
contract as of 9/30 of the prior fiscal year:
6a. The sum of BD funds yet to be collected on all sales under
contract.
6b. Collections that are not for Program Support (Line 6a divided
by (1 plus National Collection Rate for Program Support))
7. Total cash available for remaining funded work (Line 5 + 6b)
8. Total remaining funded BD work needs, from FS-2400-62
(line 15). Do not include unfunded work in this analysis. Do not
include program support.
8a. Closed Sales
8b. Open Sales
8c. Total remaining funded work (8a + 8b)
9. Projected cash balance after performing all remaining funded BD
work (Line 7 minus Line 8c).
FY 2008
$ 5,000
$ 0.357
$ 1,000
$
737
$ 5,737
$ 1,300
$
958
$ 6,695
$ 2,000
$ 4,445
$ 6,445
$ 250
NOTE: Transfer only the excess on line 9 that is less than or equal
to monies actually collected and on hand (Line 5).
10. Excess cash to be transferred.
$
250
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
43.23 - Exhibit 03--Continued
I CERTIFY THAT THE CASH BALANCE SHOWN ON LINE 9 IS AN ACCURATE
STATEMENT OF CASH BALANCE FOR THIS REGION, AND THAT THE BALANCE IN
EXCESS OF BD NEEDS SHALL BE REPORTED AND TRANSFERRED TO THE
WASHINGTON OFFICE FOR EVALUATION OF TRANSFER TO THE TREASURY.
____________________________________
REGIONAL FORESTER
___________________
DATE
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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Page 25 of 32
FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
43.23 - Exhibit 04
Instructions for completing Forms FS-2400-70
INSTRUCTIONS FOR REGIONAL BRUSH DISPOSAL FUND BALANCE ANALYSIS
The following numbered instructions correspond to the item number of the Regional Brush
Disposal Fund Balance Analysis. Refer to the annual trust fund balance analysis call letter sent
by the WO for source reports for several of the lines on the report. If the RO filled out a separate
balance analysis form the numbers from that form should be added to the values submitted by the
units. All dollar values shall be in thousands of dollars.
1. Enter the sum of all line 1’s submitted by the units. If this total does not match the
total projected cash balance from the regional cash balance statement, footnote the reason
for the difference.
2. Enter the national collection rate for program support as a decimal that was in effect
during the month of September.
3. Enter the sum of all line 3’s submitted by the units. If the RO feels that this number is
incorrect, the RO should enter what they feel is the correct number and provide
documentation to the WO for such.
4. Enter that portion of the collections on 3 that are not National Program Support. The
following formula should be used to calculate Line 4:
Line 3 divided by (1 plus national collection rate for program support) If this amount
does not equal the sun of all line 4’s submitted by the units, the RO should enter what
they feel is the correct number and provide documentation to the WO for such.
5. Enter the sum of lines 1 and 4. This represents the maximum amount that may be
transferred to the WO for consideration for transfer to the U. S. Treasury. If this amount
does not equal the sun of all line 5’s submitted by the units, the RO should enter what
they feel is the correct number and provide documentation to the WO for such.
6. Add projected remaining collections for sales under contract as of 9/30 of the prior
fiscal year.
6a. Enter the sum of all line 6a’s submitted by the units. If the RO feels that this number
is incorrect, the RO should enter what they feel is the correct number and provide
documentation to the WO for such.
6b. Enter that portion of the collections on 6a that are not National Program Support. The
following formula should be used to calculate Line 6b:
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
43.23 - Exhibit 04--Continued
Line 6a divided by (1 plus national collection rate for program support). Use the national
collection rate for the current fiscal year and not the national collection rate that was in
effect for the fiscal year shown at the top of the form. If this amount does not equal the
sun of all line 6b’s submitted by the units, the RO should enter what they feel is the
correct number and provide documentation to the WO for such.
7. Enter the sum of lines 5 and 6b. If this amount does not equal the sun of all line 7’s
submitted by the units, the RO should enter what they feel is the correct number and
provide documentation to the WO for such.
8. Sum the total of all remaining BD funded work needs.
8a. Enter the sum of all line 8a’s submitted by the units. If the RO feels that this number
is incorrect, the RO should enter what they feel is the correct number and provide
documentation to the WO for such..
8b. Enter the sum of all line 8b’s submitted by the units. If the RO feels that this number
is incorrect, the RO should enter what they feel is the correct number and provide
documentation to the WO for such.
8c. Enter the sum of all line 8c’s submitted by the units. If the RO feels that this number
is incorrect, the RO should enter what they feel is the correct number and provide
documentation to the WO for such.
9. Projected cash balance after performing all of the remaining funded BD work (Line 7
minus Line 8c). If this amount does not equal the sun of all line 9’s submitted by the
units, the RO should enter what they feel is the correct number and provide
documentation to the WO for such. This line must be equal to or greater than zero. If
this line is less than zero then the remaining BD funded work on open and/or closed sales
must be changed until this line is equal to or greater than zero. Alternative funding
sources will have to be found to perform the work of which the funding source was
changed.
10. Enter the amount to transfer to the WO. This is the lesser of the amounts shown on
line 7 and line 9. The Regional Forester certifies the cash analysis.
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
43.24 - Format for BD Plan Profile, Part A and B
The BD Plan Profiles, Parts A and B, provide useful tools for preparing out-year BD spending
authority requests. These forms are for optional use. Both of these forms are used for reports
that are produced by FACTS. Part A is done on a sale-by-sale basis and would be completed by
the appropriate district/zone/supervisor’s office. Part B can be used to summarize forest and
regional information. The regional forester and/or the forest supervisor has the authority to
require the use of these forms if they feel it is necessary or helpful. The rest of this section
provides a suggested process to follow if the forms are used.
If necessary, the regional forester and/or forest supervisor will issue additional guidance to assist
units in preparing the forms. Part A would be retained on the forest level to document the
development of the out-year planned program of work. It is extremely important that the most
recent revison of the BD plan reflect the most recent published national program support rate and
inflation rate so sufficient spending authority will be requested. Each forest can summarize their
part A on part B and submit the part B to the regional office if directed.
Copies of the BD Plan Profile, Part B for each forest and the regional summary for the fiscal year
will be retained in the regional office to document the development of out-year spending
authority requests. On the regional summary, different activities within the same work activity
that have the same units of work can be combined into one line on the regional summary. This
line would carry the name of the work activity. For example, all jackpot burn activities that have
the same unit of measure can be combined onto one line on the regional summary and be called
“Jackpot Burn” on the regional summary. Regional summaries should also include the cost for
planned work (sum of all line10’s from the BD Plan Profile, Part B submitted by the forests),
national program support, (sum of all line 11’s from the BD Plan Profile, Part B submitted by the
forests), and total cost of planned work (sum of all line 12’s from the BD Plan Profile, Part B
submitted by the forests).
Exhibit 01 displays the BD Plan Profile, Part A (form FS-2400-62 Part A). Exhibit 02 provides
instructions for completing this form. Exhibit 03 displays the BD Plan Profile, Part B (form
FS-2400-62 Part B). Exhibit 04 provides instructions for completing the FS-2400-62 Part B.
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
43.24 - Exhibit 01
Form FS-2400-62 Part A
Ref. FSH 2409.19
USDA Forest Service
FS-2400-62 Part A (12/2010)
PART A: BD PLAN PROFILE
BD FUNDED PROJECTS TO BE INCLUDED IN PLANNED PROGRAM OF WORK
(1) DISTRICT/UNIT: Sun
(2) FOREST: Place
(3) PREPARED BY: Ivan Young
(4) DATE PREPARED: 10/29/2006
(5) FISCAL YEAR: 2008
(6) SALE NAME: Round
(7)
BD Funded Project Description
(8)
Work
Activity
(9)
Number of
Units
(10)
Units of
Work
Burn Plan - Fuels
1101
2
Each
$400
Jackpot Burning
1112
50
Acres
$1,894
(12) Cost for Planned Work
(13) National Program Support
(14) Total Cost of Planned Work (line 12 plus line 13)
(11)
Planned
Cost
$2,294
$819
$3,113
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
43.24 – Exhibit 02
Instructions for Completing Part A: BD Plan Profile (FS-2400-62 Part A)
1. Enter District or Subunit name from block 2 of FS-2400-62.
2. Enter the proclaimed forest name from block 1 of FS-2400-62.
3. Enter the name of the individual completing this form.
4. Enter the date the form was prepared.
5. Enter the Fiscal Year for which the analysis was prepared (e.g. FY 2008).
6. Enter the Sale Name from block 3 of FS-2400-62.
7. List funded BD projects planned for completion during the year specified in block 5. Use
FACTS activity descriptions. All projects listed must be included in the NEPA documentation
for the sale and must meet other requirements set forth in Section 40.3 of FSH 2409.19.
8. Enter the work activity for the planned work. This will be used for tracking and reporting
purposes. Please use the same work activity codes as those used on form FS-2400-62. Please
use a separate line for different activities within the same work activity code.
9. Show the number of units of work that are planned for accomplishment in the fiscal year
specified in block 5.
10. Enter units of work measure (acres, feet, miles, etc) that are planned for accomplishment.
Please use a separate line for different units of measure within the same work activity.
11. Enter the dollar amount for the planned cost for each BD funded project. This estimate is
derived by expanding the number of units shown in block 9 by the cost per unit specified in the
most current revision to the BD Plan (block 12, form FS-2400-62). This estimate does not
include program support costs. The estimated costs must be supported by the most current
revision to the BD Plan (FS-2400-62).
12. Enter the dollar amount representing the sum of block 11 for all BD funded projects
programmed for accomplishment in the fiscal year shown in block 5.
13. Enter the amount of program support for all of the planned work. This number is calculated
by FACTS.
14. Enter the total cost of planned work. This is the sum of lines 12 and 13.
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
2409.19_40
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FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
43.24 - Exhibit 03
Form FS-2400-62 Part B
Ref. FSH 2409.19
USDA Forest Service
FS-2400-62 Part B (12/2010)
PART B: BD PLAN PROFILE
FOREST OR REGIONAL LEVEL SUMMARY OF BD PLANNED NEEDS BY WORK ACTIVITY
(1) NATIONAL FOREST OR REGION: Place
(2) PREPARED BY: Mike Obedzinski
(3) DATE PREPARED: 11/17/2006
(4) FISCAL YEAR: 2008
(5)
BD Funded Project Description
Burn Plan - Fuels
Fuel Inventory
Broadcast Burning
Jackpot Burning
Underburn – Low Intensity
(6)
Work
Activity
1101
1100
1111
1112
1113
(7)
Number of
Units
(8)
Units of
Work
4
500
300
100
150
Each
acres
acres
acres
acres
(10) Cost for
Forest/Region Planned Work
(11) National Program Support
(12) Total Cost of Forest/Region Planned Work (line 10 plus line 11)
(9)
Planned
Cost
$850
$500
$12,126
$3,788
$3,867
$21,131
$7,924
$29,055
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
2409.19_40
Page 31 of 32
FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
43.24 – Exhibit 04
Instructions for Completing Part B: BD Plan Profile (FS-2400-62 Part B)
1. Enter the forest or region name.
2. Enter the name of the individual completing this form.
3. Enter the date the form was prepared.
4. Enter the Fiscal Year for which the analysis was prepared (e.g. FY 2008).
5. List funded BD projects planned for completion during the year specified in block 5 from the
Part A’s (or Part B’s for the regional summary) of the BD Plan Profiles. This line is a summary
of the BD Plan Profiles, Part A (or Part B for the regional summary), submitted by the field
units. Use FACTS activity descriptions. Please use a separate line for different activities within
the same work activity code. Enter the work activity for the planned work. This will be used for
tracking and reporting purposes.
7. Show the total number of units of work that are planned for accomplishment in the fiscal year
specified in block 5. This will be a summary of the BD Plan Profiles, Part A’s (or Part B’s for
the regional summary) submitted by the field units. Please use a separate line for different units
of measure within the same work activity.
8. Enter units of work measure (acres, feet, miles, etc) that are planned for accomplishment.
Please use a separate line for different units of measure within the same work activity.
9. Enter the dollar amount representing the planned cost for carrying out the planned program of
work, by activity code, by unit of measure. This is derived by adding together the planned cost
of all BD funded projects for each work activity and unit of measure from part A (or Part B for
the regional summary) of the BD Plan Profiles.
10. Enter the dollar amount representing the sum of all block 12’s from the Part A’s (or Part B’s
for the regional summary) submitted by the field units. This should equal the sum of block 9 for
all BD funded projects shown on this Part B.
11. Enter the amount of program support for all of the planned work. This is derived by
summing all block 13’s from the Part A’s (or Part B’s for the regional summary) submitted by
the field units. This number is calculated by FACTS.
12. Enter the total cost of Forest planned work. This is the sum of all block 14’s from the Part
A’s (or Part B’s for the regional summary) submitted by the field units and should equal the sum
of lines 10 and 11 on this Part B.
WO AMENDMENT 2409.19-2011-1
EFFECTIVE DATE: 03/02/2011
DURATION: This amendment is effective until superseded or removed.
2409.19_40
Page 32 of 32
FSH 2409.19 - RENEWABLE RESOURCES HANDBOOK
CHAPTER 40 - BRUSH DISPOSAL FUND COLLECTIONS, COSTS, AND ACCOUNTING
43.3 - Project Tracking
1. FACTS. FACTS is the database of record for BD funded activities. Use the FACTS
database to track BD funded projects, their proposed year of implementation, as well as
accomplishment. Obtain annual summary reports from this system.
2. Timber Sale Accounting System. Use the TSA system to track BD collections
(FSH 6509.17). Update TSA if a BD Treatment Plan requires revision.